Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Penalty on C&F Agent - aid and abetment in the evasion of the customs duty - it cannot be said that since the CHA was not penalised the appellants should also be absolved from the penalty - AT
Penalty on C&F Agent - aid and abetment in the evasion of the customs duty - it cannot be said that since the CHA was not penalised the appellants should also be absolved from the penalty - AT
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